IN THE HIGH COURT OF KERALA AT ERNAKULAM
WP(C).No. 30596 of 2006(P)
1. REV.FATHER ANTO CHIRAPARAMBIL,
... Petitioner
Vs
1. THE STATE OF KERALA, REPRESENTED BY
... Respondent
2. THE TAHSILDAR, TALUK OFFICE,
For Petitioner :SRI.K.M.SATHYANATHA MENON
For Respondent :GOVERNMENT PLEADER
The Hon'ble MR. Justice C.N.RAMACHANDRAN NAIR
Dated :10/06/2009
O R D E R
C.N. RAMACHANDRAN NAIR, J.
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W.P.C. NO. 30596 OF 2006
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Dated this the 10th day of June, 2009
JUDGMENT
Petitioner is challenging Ext.P5 order whereunder the
Government declined exemption for part of the building assessed by
the Tahsildar for building tax. I heard counsel appearing for the
petitioner and Government pleader appearing for the respondents.
Even though counsel for the petitioner submitted that building is used
for religious purpose I notice that the portion used for religious
purpose, namely, Chappel and connected area, are granted exemption.
The balance area which is 571.07 sq. metres is only assessed for tax.
While counsel for the petitioner submitted that upstair of the building
made for residential purpose is for accommodation of guests who come
to speak on religious matters, I do not think exemption is available to
accommodation provided to guests. It is seen from the return produced
that the petitioner themselves stated that the purpose is residential.
Obviously and admittedly outsiders are coming and staying and
extensive construction is for giving residential facility to them. I do
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not think the purpose of visit of Guests can be reckoned by giving tax
exemption for the building. Since residential portion of the building is
not used for religious purposes petitioner was rightly found to be
ineligible for exemption. W.P.C. therefore fails and is dismissed.
(C.N. RAMACHANDRAN NAIR)
Judge
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